Section 154 of GST Act: Power to take samples

Amended and updated notes on section 154 of CGST Act, 2017. Detail discussion on provisions and rules related to power to take samples.

Amended and updated notes on section 154 of CGST Act, 2017. Detail discussion on provisions and rules related to power to take samples.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 154 of CGST 2017 provides for power to take samples.

Recently, we have discussed in detail section 153 (Taking assistance from an expert) of CGST Act 2017. Today, we learn the provisions of section 154 of Central GST Act 2017.

Section 154 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 154 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.154
Section NamePower to take samples
Updated 2024 EditionGST Law Book PDF

Section 154 of Central GST – Power to take samples1

Section 154 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

  1. Section 154 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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